(a) Whoever knowingly and willfully embezzles, steals, or
otherwise without authority converts to the use of any person other
than the rightful owner, or intentionally misapplies any of the
moneys, funds, securities, premiums, credits, property, or other
assets of a health care benefit program, shall be fined under this
title or imprisoned not more than 10 years, or both; but if the
value of such property does not exceed the sum of $100 the
defendant shall be fined under this title or imprisoned not more
than one year, or both.
(b) As used in this section, the term "health care benefit
program" has the meaning given such term in section 24(b) of this
title.